BR-O-09: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-O-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).
xs:decimal(../cbc:TaxAmount) = 0BR-O-09 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BT-117, BG-23, BT-118.
What this rule requires
This fatal XRechnung rule requires that a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" must have a VAT category tax amount (BT-117) of zero. In UBL, when cac:TaxSubtotal/cac:TaxCategory/cbc:ID is O and cac:TaxScheme/cbc:ID is VAT, the sibling cbc:TaxAmount must equal 0. In CII, when ram:ApplicableTradeTax/ram:CategoryCode is O and ram:TypeCode is VAT, ram:CalculatedAmount must equal 0. A document fails if such a breakdown has a non-zero amount.
How to fix
Set the tax amount to zero for the 'Not subject to VAT' category. In UBL, for the cac:TaxSubtotal where cac:TaxCategory/cbc:ID is O and cac:TaxScheme/cbc:ID is VAT, set cbc:TaxAmount to 0. In CII, for the ram:ApplicableTradeTax where ram:CategoryCode is O and ram:TypeCode is VAT, set ram:CalculatedAmount to 0. If a non-zero amount is actually intended, check whether the VAT category code or type code is correct for the transaction.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-O-09.
Validate an invoice against these rules · All release changes